Osaka SodaOSAKA SODA CO.,LTD.4046東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥18 is left as operating profit. Revenue changed +3.7% from the prior year, operating profit +33.1%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 10.7% | 0.68× | 7.3% | 1.68× | 12.3% |
| 2023 | 10.1% | 0.78× | 7.9% | 1.58× | 12.5% |
| 2024 | 8.1% | 0.66× | 5.3% | 1.53× | 8.1% |
| 2025 | 10.7% | 0.63× | 6.8% | 1.53× | 10.4% |
| 2026 | 15.5% | 0.62× | 9.6% | 1.52× | 14.6% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 88,084 | 104,208 | 94,557 | 96,434 | 99,961 |
| Cost of revenue | 61,993 | 73,740 | 69,760 | 67,487 | 66,232 |
| Gross profit | 26,090 | 30,467 | 24,796 | 28,946 | 33,728 |
| SG&A | 13,688 | 14,910 | 14,304 | 15,700 | 16,094 |
| Operating income | 12,401 | 15,557 | 10,492 | 13,246 | 17,634 |
| Pretax income | 13,412 | 16,018 | 11,391 | 14,646 | 21,535 |
| Income tax | 3,970 | 5,466 | 3,753 | 4,319 | 6,099 |
| Net income attributable to owners | 9,442 | 10,570 | 7,650 | 10,332 | 15,460 |
| Operating margin | 14.1% | 14.9% | 11.1% | 13.7% | 17.6% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥37B | ¥36.8B | ¥38.4B | ¥43.3B | ¥48.8B |
| Total assets | ¥129.2B | ¥138B | ¥150.5B | ¥153.9B | ¥168.7B |
| Net assets | ¥83.9B | ¥99.5B | ¥109.8B | ¥115.6B | ¥128.5B |
| Share capital | ¥15.9B | ¥15.9B | ¥15.9B | ¥15.9B | ¥15.9B |
| Property, plant and equipment | ¥23.6B | ¥25.1B | ¥27.9B | ¥29.3B | ¥29.9B |
| Intangible assets excluding goodwill | ¥550M | ¥639M | ¥772M | ¥1.52B | ¥2.37B |
| Goodwill | ¥315M | ¥217M | ¥162M | ¥118M | ¥73M |
| Investment securities | ¥21.7B | ¥21.3B | ¥28.2B | ¥28.5B | ¥37B |
| Current assets | ¥82.1B | ¥89.6B | ¥92.4B | ¥92.9B | ¥98.3B |
| Current liabilities | ¥39.9B | ¥32.3B | ¥32.9B | ¥31.4B | ¥31.5B |
| Trade payables | ¥14.2B | ¥14.4B | ¥15.1B | ¥13.1B | ¥13.9B |
| Short-term borrowings | ¥7.17B | ¥7.17B | ¥7.17B | ¥7.17B | ¥7.17B |
| Long-term borrowings | — | ¥434M | ¥393M | ¥387M | — |
| Total liabilities | ¥45.3B | ¥38.5B | ¥40.8B | ¥38.3B | ¥40.2B |
| Non-controlling interests | ¥23M | ¥8M | ¥4M | ¥4M | — |
| Equity attributable to owners of parent | ¥76.9B | ¥91.8B | ¥96.4B | ¥102.6B | ¥109.3B |
| Retained earnings | ¥54.3B | ¥62.7B | ¥68.1B | ¥76.2B | ¥88.8B |
| Treasury stock | -¥7.66B | -¥3.81B | -¥4.61B | -¥6.41B | -¥12.4B |
EDINET (FSA Japan)
有価証券報告書－第171期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第170期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第169期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第168期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第167期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第166期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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